scholarly journals Freelancing in Croatia: Differences among Regions, Company Sizes, Industries and Markets

2021 ◽  
Vol 12 (1) ◽  
pp. 109-123
Author(s):  
Ana Globočnik Žunac ◽  
Sanja Zlatić ◽  
Krešimir Buntak

Abstract Background: Freelancers have a significant impact on economic growth due to their specific skills that are nowadays often used as complements to the regular full-time workforce of a company, not as their competition. Objectives: The study aims to investigate employers’ attitudes towards the employment of freelancers in Croatia, taking into account the place of establishment, the operational market, the size, and the industry of the organization hiring freelancers. Methods/Approach: Differences among organizations according to their attitudes towards freelancers are analyzed by multiple 2xc Fisher’s exact tests with the Monte Carlo Simulation, and binomial logistic regression analysis. Results: Significant differences are found in terms of the operational market and the industry in which the company operates. Besides, the binomial logistic regression analysis identified the following independent constructs as significant predictors of hiring freelancers: the region of the company’s seat, company size, and area of operation. Conclusions: The national legislation should complement the developmental policies to encourage employment and especially self-employment of freelancers.

2017 ◽  
Vol 35 (1) ◽  
pp. 24-29 ◽  
Author(s):  
Wing-Fai Yeung ◽  
Ka-Fai Chung ◽  
Yee-Man Branda Yu ◽  
Lixing Lao

Objective Few studies have investigated the predictors of the specific and non-specific effects of acupuncture. The aim of this secondary analysis was to determine patient characteristics that may predict a better treatment response to acupuncture for insomnia. Methods We pooled the data of three randomised, double-blind, placebo-controlled trials of acupuncture for insomnia to examine sociodemographic variables, clinical characteristics, baseline sleep-wake variables, and treatment expectancy in relation to acupuncture response. Subjects with an improvement in insomnia severity index (ISI) scores of ≥8 points from baseline to 1 week post-treatment were classified as responders. Factors were compared between responders and non-responders, and also by univariate and multivariate logistic regression analysis. Results A total of 116 subjects who received traditional needle acupuncture were included, of which 37 (31.9%) were classified as responders. Acupuncture responders had a higher educational level (p<0.01) and higher baseline ISI score (p<0.05), compared to non-responders. In the multivariate logistic regression analysis, only the number of years spent in full-time education remained significant as a predictor of treatment response (OR 1.21, 95% CI 1.06 to 1.38, p<0.01). Conclusions Consistent with previous studies, our data suggest that the response to acupuncture is difficult to predict. Although the predictive power of educational level is weak overall, our findings provide potentially valuable information that could be built upon in further research (including a larger sample size), and may help to inform patient selection for the treatment of chronic insomnia with acupuncture in the future. Trial registration number ClinicalTrials.gov: #NCT00839592; Results, #NCT00838994; Results, and #NCT01707706; Results.


PLoS ONE ◽  
2021 ◽  
Vol 16 (3) ◽  
pp. e0249274
Author(s):  
Rosa Rodriguez-Monguio ◽  
Mahim Naveed ◽  
Enrique Seoane-Vazquez

Background Shortages of opioid analgesics are increasingly common, interfere with patient care and increase healthcare cost. This study characterized the incidence of shortages of opioid analgesics in the period 2015–2019 and evaluated potential predictors to forecast the risk of shortages. Methods This was an observational retrospective study using the US Food and Drug Administration (FDA) drug shortages data. All FDA approved opioids were included in the study. Opioid analgesics were identified using the FDA National Drug Codes (NDC) and classified according to the Drug Enforcement Administration (DEA) schedule. We conducted Least Absolute Shrinkage and Selection Operator logistic regression analysis to assess direction of the association between risk of shortage and potential predictors. We used multivariable penalized logistic regression analysis to model predictors of shortages. We split the dataset into training and validation sets to evaluate the performance of the model. Findings The FDA approved 8,207 unique NDCs for opioid analgesics; 3,017 (36.8%) were in the market as of April 30, 2019 and 91(3.0%) of them were listed as in shortage by the FDA. All NDCs in shortage were schedule II opioids; 86 (94.5%) were injectable and 84 (92.3%) generics. There were 418 companies with at least one opioid NDC listed by the FDA. Three companies accounted for more than 4 in 5 of the schedule II active injectable opioids. For each unit increase in the number of prior instances of shortages of a company, the likelihood of an NDC shortage for that company increased by 3.4%. For each unit increase in number of NDCs marketed by a company, the odds of an NDC shortage for that company decreased by 1%. Conclusions In the period 2015–2019, shortages of opioid analgesics disproportionally impacted schedule II and injectable opioids. The risk of shortage of opioid analgesics significantly increased with the incidence of previous instances of shortages of a manufacturing company and decreased with the number of NDCs marketed by a company. The characteristics of the manufacturing company, rather than the number of companies, might be the missing piece to the complex puzzle of drug shortages in the US.


2021 ◽  
Vol 1 (1) ◽  
pp. 22-34
Author(s):  
Jamaluddin Majid ◽  
Ratnasari Ratnasari ◽  
Ridwan Tabe

The research was aimed to determine the effect of auditor switching, audit tenure,  company size variables on audit quality and to determine fee audit fee variables in moderating the effect between auditor switching, audit tenure, and company size variables on audit quality. The population is manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The total sample is 43 companies using the purposive sampling technique. The data used in the research were financial statements. The method of data analysis uses logistic regression analysis for the hypotheses of auditor switching, audit tenure, and company size. Logistic regression analysis with a residual test for the hypotheses of auditor switching, audit tenure, and company size on audit quality that moderated by fee audit. The results of the research indicated that auditor switching had a negative and significant effect on audit quality. While audit tenure and company size have a positive and significant effect on audit quality. Related to moderating variables indicate that fee audit is not able to moderate auditor switching and audit tenure on audit quality. Conversely, fee audit has an effect as a moderating variable between company size and audit quality


2021 ◽  
Vol 17 (1) ◽  
pp. 11
Author(s):  
Astuti Yuli Setyani

ABSTRAK  Informasi yang terkandung dalam laporan keuangan harus relevan untuk memenuhi kebutuhan pengguna dalam proses pengambilan keputusan. Tuntutan akan kepatuhan terhadap ketepatan waktu pelaporan dalam menyampaikan laporan keuangan perusahaan publik di Indonesia telah diatur dalam Keputusan Ketua Badan Pengawas Pasar Modal Nomor KEP-346/BL/2011 tentang Penyampaian Laporan Keuangan Berkala Emiten atau Perusahaan Publik. Dalam lampirannya, yaitu Peraturan Bapepam Nomor X.K.2, menyebutkan bahwa laporan keuangan tahunan harus disertai dengan laporan akuntan dengan pendapat yang lazim dan disampaikan kepada Bapepam selambat-lambatnya pada akhir bulan ketiga (90 hari) setelah tanggal laporan keuangan tahunan. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi ketepatan waktu pelaporan laporan keuangan. Faktor – faktor yang diuji dalam penelitian ini adalah jumlah segmen operasi, ukuran perusahaan dan reputasi KAP sebagai variabel moderasi. Data yang digunakan yaitu data sekunder perusahaan LQ45 yang terdaftar di BEI tahun 2015 - 2019. Analisis data yang digunakan yaitu menggunakan Logistic Regression Analysis pada tingkat signifikansi 5%. Diperoleh hasil bahwa jumlah segmen operasi dan ukuran perusahaan tidak mempengaruhi ketepatan waktu pelaporan laporan keuangan perusahaan. Sementara itu, reputasi KAP tidak memoderasi pengaruh jumlah segemen operasi dan ukuran perusahaan terhadap ketepatan waktu pelaporan laporan keuangan perusahaan.Kata kunci: segmen operasi, ukuran perusahaan, ketepatan waktu, reputasi KAP  ABSTRACT The information contained in the financial statements must be relevant to meet the needs of users in the decision making process. The demand for compliance with the timeliness of reporting in submitting financial reports of public companies in Indonesia has been regulated in the Decree of the Chairman of the Capital Market Supervisory Agency Number KEP-346 / BL/2011 concerning Submission of Periodic Financial Reports of Issuers or Public Companies. In its attachment, Bapepam Regulation Number X.K.2, states that the annual financial report must be accompanied by an accountant's report with the usual opinion and submitted to Bapepam no later than the end of the third month (90 days) after the date of the annual financial report. This study aims to examine the factors that affect the timeliness of reporting financial statements. The factors tested in this study were the number of operating segments, company size and KAP reputation as moderating variables. The data used are secondary data from LQ45 companies listed on the IDX in 2015 - 2019. Analysis of the data used is Logistic Regression Analysis at a significance level of 5%. The results show that the number of operating segments and company size do not affect the timeliness of reporting the company's financial statements. Meanwhile, the reputation of KAP does not moderate the effect of the number of operating segments and company size on the timeliness of reporting the company's financial statements. Keywords: operating segments, company size, timeliness, reputation of KAP


2013 ◽  
Vol 217 ◽  
pp. 92-109
Author(s):  
ANH PHAN ĐÌNH ◽  
NHÂN NGUYỄN HÒA

This paper explores correlation between growth of stock market and economic growth in Vietnam by examining causal relationship between VN-Index and the GDP. The results show that there is no evidence of a causal relation between VN-Index and economic growth. This finding allows several implications of restructuring of the Vietnamese economy.


2018 ◽  
Vol 3 (2) ◽  
pp. 09-14
Author(s):  
Giriati Giriati ◽  
Mustaruddin Mustaruddin ◽  
M. Rustam

Objective - This study aims to examine and analyze the influence of severity, free assets, company size, asset retrenchment and CEO expertise on the success of recovery companies experiencing financial distress that are listed on the Indonesian Stock Exchange (IDX). Methodology/Technique - The population used in this study are all companies listed on the Indonesian Stock Exchange between 2011 and 2016. This study uses a simple logistic regression analysis to test the hypotheses. Findings - The results indicate that free assets and CEO expertise have a significant and positive effect on the success of a company's recovery. Meanwhile, variable severity, asset retrenchment and firm size do not affect the success of the company's recovery. Type of Paper - Empirical. Keywords: Turnaround/Recovery; Δ Severity; Free Assets; Company Size; Asset Retrenchment; CEO Expertise. JEL Classification: G30, G33, G39.


2017 ◽  
Vol 2 (1) ◽  
Author(s):  
V.Wiratna Sujarweni ◽  
Lila Retnani Utami

This remarkable technological development become a part of helping human’s works at this time. Technology will be used by humans to make ther activity become more effective and efficient. Internet proofs the existence of the rapid technological development, internet become one of the new alternative for a company to provide the information of their company both financially or non-financially. This research aims to analyze the defining factor of Corporate Internet Reporting’s timeliness. The research’s population is all registered manufacture company in Indonesia Stock Exchange. The sample using purposive sampling method. Data collecting method is using documentation method. Hypothesis testing using logistic regression analysis. The results of this research is that the defining factor from Corporate Internet Reporting’s timeliness variable company, profitability, laverage, liquidity, issue of shares measurement. 


1993 ◽  
Vol 23 (2) ◽  
pp. 44-64
Author(s):  
Sandra W. Pyke ◽  
Peter M. Sheridan

Logistic regression analysis was utilized to predict the retention of 477 master's and 124 doctoral candidates at a large Canadian university. Selected demographic (e.g., sex, marital status, age, citizenship), academic (e.g., GPA, discipline, type of study, time to degree completion) and financial support variables (e.g., funding received from internal and external scholarships and from research, graduate and teaching assistantships) were used as independent variables. The dichotomous dependent variable was whether the student successful- ly completed the degree. Results for master's students indicate that higher graduate GPAs, increased length of time in the program, increased funding from all sources, full- or part-time registration status in the coursework only program, and full-time registration status in the coursework plus major research paper program significantly improve the student's chances of graduating with the degree. For doctoral candidates, only increased length of time in the program and increased funding from all sources significantly increase the chances of graduating with the doctorate.


2014 ◽  
Vol 35 (9) ◽  
pp. 3219-3236 ◽  
Author(s):  
Cornelis Stal ◽  
Christian Briese ◽  
Philippe De Maeyer ◽  
Peter Dorninger ◽  
Timothy Nuttens ◽  
...  

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Pingkan Saraswati

Profitabilitya has significance for theecompany because it is one of the bases for evaluating the condition of a company. The level off profitability describes the ecompany's performance as seen from the company's ability to generate profits. Profitability in this study is calculated by return on assets (ROA) because it can show how the company's performance is nseenn from the overall use of assets owned by the company in generating profits. Thissstudyyaims to examine the leverage, liquidity, and size off thee company yaffect the eprofitability. The ssampling ttechniqueu used in this study wass purposivee samplingg, which issaa sample technique ethat uses certain ncriteria.. There earee16 companies ethat are sampled in this sstudy.mThe nanalysiss techniquee usedd is multiplee linearr regressionn using SPSS version 22. Multiplee linear regression analysis susess the eclassicc assumption ntest, nincluding mthe nnormality ntest, multicollonityy test,,heteroscedasticityytest,, and dautocorrelationn test.m Tootestttheevariablessused theecoefficient of determination test, t-test, f-test. The results of this study indicate that there is no significant effect on the variable leverage on profitability. Liquidity hass a positivee effectt onn profitability. There eis snoo significantt effectt off thee Company Size variablee on nthee profitability variable..


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